Português
Management Control Systems and Innovation: A case study enlightened by institutional theory
Event Title
XVIII Encontro Internacional da AECA
Year (definitive publication)
2018
Language
English
Country
Portugal
More Information
--
Web of Science®
This publication is not indexed in Web of Science®
Scopus
This publication is not indexed in Scopus
Google Scholar
This publication is not indexed in Google Scholar
Abstract
Prior research on the role of Management Control Systems (MCS) in innovation has highlighted the importance of these systems. However, how and why MCS can shape the behaviour toward innovation remain broadly unanswered. This study introduces institutional theory to provide a theoretical background and enlightenment on these matters. To obtain a holistic picture an exploratory and explanatory case study on Alpha, an innovative branch of a large Portuguese industrial group was conducted. At the end, the results informed a model that theorizes how and why MCS can drive individuals to innovative associated behaviours through dimensions of communication and guidance and focus.
Acknowledgements
--
Keywords
Innovation,Management Control Systems,Case study,Institutional Theory
